延长石油集团内部审计管理体系改进研究

发布时间：2018-01-20 02:38

本文关键词： 集团公司内部审计管理模式　出处：《西北大学》2013年硕士论文　论文类型：学位论文

【摘要】：近些年,陕西省通过实施大企业大集团战略,一批规模化、规范化的大企业经过重组、并购、参股等方式逐步成长壮大。企业的发展需要自身内部监督控制和风险意识的提高,而内部审计就是企业对内部控制系统的再控制,在当前集团企业战略发展变化的情况下,内部审计职能和作用是否能够充分发挥,直接关系到企业的健康发展。延长石油集团经过1998年和2005年两次大规模重组,目前,已发展成为以油气勘探、开采、加工、管道运输、产品销售,石油和天然气化工、装备制造、工程建设、技术研发等为主营业务,并涉足煤炭、战略性新能源产业、房地产、酒店管理等领域,拥有25家二级子公司,50多个生产经营单位的大型集团公司。集团公司对所属企业的管控模式,按照集权和分权程度的不同,分为操作型管控、战略型管控和财务型管控三种模式,在不同的管控模式下,对所属企业职能管理的重点和深度也有所不同。随着集团规模的不断扩大,多元化层级的增加,原有的内部审计管理模式与集团发展战略及管理定位不匹配的问题逐渐显现。本文运用管理学理论及观点,对目前延长石油集团内部审计管理体系运行过程中出现的问题进行分析和探讨,结合国内外内部审计管理先进经验,提出集团内部审计管理模式改进应当突出以集中管理为主、分级管理为辅的集中化管理特征,秉承权威性、独立性、有效性及成本效益原则,建立内部审计集中化管理模型,优化审计资源配置；确立审计信息管理系统平台,实现审计业务专业化、审计流程标准化管理；并尝试采用平衡积分卡方法,完善内部审计绩效评价管理,提高集团公司内部审计质量控制。内部审计管理体系的改进研究不仅是为了解决集团本部经营管理中存在的问题,更重要的是根据不同的内部监督和管理的需要,解决好所属企业的协同管理关系。改进原有审计管理体系将有助于对集团内部控制制度进行评价,促进集团公司各板块企业增收节支、提升管理,充分发挥内部审计的“免疫系统”功能。
[Abstract]:In recent years, Shaanxi Province through the implementation of large enterprises and large group strategy, a number of large-scale, standardized large enterprises through restructuring, mergers and acquisitions. The development of the enterprise needs the improvement of its own internal supervision control and risk consciousness, and the internal audit is the re-control of the internal control system. Under the circumstance of the development and change of the group enterprise strategy, whether the function and function of internal audit can be brought into full play is directly related to the healthy development of the enterprise. After two large-scale reorganization in 1998 and 2005, Yanchang Petroleum Group has developed into oil and gas exploration, exploitation, processing, pipeline transportation, product sales, petroleum and natural gas chemical industry. Equipment manufacturing, engineering construction, technology research and development as the main business, and involved in coal, strategic new energy industry, real estate, hotel management and other fields, with 25 secondary subsidiaries. According to the different degree of centralization and decentralization, it can be divided into three modes: operational control, strategic control and financial control. Under the different management and control mode, the emphasis and depth of the functional management of the affiliated enterprises are also different. With the continuous expansion of the group size, the increase of the level of diversification. The original internal audit management mode and group development strategy and management positioning mismatch gradually appeared. Based on the theory and viewpoint of management, this paper analyzes and discusses the problems in the running process of the internal audit management system of Yanchang Petroleum Group, and combines the advanced experience of internal audit management at home and abroad. It is pointed out that the improvement of the internal audit management mode of the group should focus on the centralized management, supplemented by the hierarchical management, and uphold the principles of authority, independence, effectiveness and cost-effectiveness. Establishing the centralized management model of internal audit and optimizing the allocation of audit resources; Establish the platform of audit information management system, realize the specialization of audit business, and standardize the management of audit process; It also tries to improve the internal audit performance evaluation management and improve the internal audit quality control by using the balanced integral card method. The research on the improvement of internal audit management system is not only to solve the problems existing in the management of the group headquarters, but also to meet the needs of different internal supervision and management. Improve the original audit management system will help to evaluate the internal control system of the group, promote the group companies to increase revenue and save money, improve management. Give full play to the "immune system" function of internal audit.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F239.45;F426.22

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